Sick Leave in Slovakia 2022

The obligation of the Employer:

• Report the onset and termination of theemployee’s temporary incapacityforwork (PN)to the relevant health insurance company, by the end of the month, followed by the month in which temporary PN has been established,

• hand over to the relevant Social Insurance Company Temporary PN acknowledgment part II and IIa, signed by Employee (within 3 daysafterfirst 10 days of Temporary PN)

• Another of the employer's obligations is also the reimbursement of employee’s income compensation.

• If the temporary IW of the employee lasts less than 10 days, the employer has no notification obligations against the Social Insurance Company.

The obligation of the employee:

The employee must submit to the employer the document about IW from the physician (a filled-in form of Temporary PN acknowledgment) to the EMPLOYER. The employeeisobliged to send Part IV of Temporary PN acknowledgment to the SocialInsurancecompany (uponmutualagreementEmployercan do that)

IncomecompensationduringTemporary PN:

The first 10 days are paid by the employer.

Days 1-3 are paid at a rate of 25% of the daily salary. 

Days 4-10 are paid at a rate of 55% of the daily salary.

From the 11th day paid by the Social Insurance agency.

The calculation isbasedonDailyAssessment Base (DVZ)

The amount of income during temporary PN/sick leave is calculated by a percentage (25% during the first three days of temporary PN, 55% during the fourth to ten Temporary PN) from a daily assessment base (DVZ). This daily assessment base for calculating income refund shall be calculated as the sum of all DVZ in the relevantpreviousperiod/number of days in the relevantpreviousperiod. Thereis a maximum cap for DVZ, which is 74,4987 euros for the year 2022. So 25%cannotbe more than 18,6246/day, and 55%couldbeup to 40,9742/day.